CLA-2-94:OT:RR:NC:N4:463

Robert William Skaggs
Reliable Source
11109 Jasmine St.
Fontana, CA 92337

RE: The tariff classification of a perforated aluminum wall for a data rack cabinet from China or Vietnam

Dear Mr. Skaggs:

In your letter dated October 31, 2022, you requested a binding classification ruling for a perforated aluminum wall for a data rack cabinet. In a subsequent telephonic communication, you inquired whether antidumping or countervailing duty would apply. In lieu of samples, illustrative literature and product descriptions were provided.

The subject article, with SKU # LYN-41701500X, is described as a perforated aluminum wall for a data rack cabinet. The data rack cabinet will contain shelves that will hold servers, switches, power supplies, fans, storage devices, etc. The perforated aluminum wall will form each vertical side of the rack. It will be affixed to a base and an overhead support. The data rack cabinet parts will be assembled with hex bolts that are not included with the importation of the perforated aluminum wall. The subject article is made of a 0.125" thick sheet of 5052 aluminum, measures approximately 85.25" (H) x 16.25" (W) x 3" (perpendicular side bends) and has a solid metal border surrounding myriad hexagonal ventilation holes. It does not include any wiring or electronics and is made in China or Vietnam.

Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. If the goods cannot be classified solely based on GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.

You suggest that the subject cabinet part be classified in subheading 8517.79.0000, HTSUS, which provides for “Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528; parts thereof: Parts: Other”. We disagree.

In understanding the language of the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and coding System, which constitutes the official interpretation of the Harmonized System at the international level, may be utilized. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading and are generally indicative of the proper interpretation of the HTSUS. The ENs to Chapter 94 of the HTSUS state, in relevant part, that the term “furniture” means: “(A): Any “movable” articles (not included under other more specific headings of the Nomenclature), which have the essential characteristic that they are constructed for placing on the floor or ground, and which are used, mainly with a utilitarian purpose, to equip private dwellings, hotels…. Similar articles (seats, chairs, etc.) for use in gardens, squares, promenades, etc., are included in this category.” The subject article meets this definition of furniture. Since it does not include wiring or electronic components, it cannot be considered for classification in subheading 8517.79.0000, HTSUS, as suggested by the requester; therefore, it will be classified in heading 9403.

The applicable classification for the subject perforated aluminum wall for a data rack cabinet, with SKU # LYN-41701500X, will be subheading 9403.99.9041, HTSUS, which provides for “Other furniture and parts thereof: Parts: Other: Of Metal: Other.” The general rate of duty will be free.

You asked whether antidumping or countervailing duties apply. While the subject merchandise does not appear to be within the scope of any current order, such determinations are made by the Department of Commerce.  Instructions for requesting a scope determination may be found at https://www.trade.gov/us-antidumping-and-countervailing-duties.

Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9403.99.9041, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 9403.99.9041, HTSUS, listed above.

This ruling is being issued under the provisions of Part 177 of Title 19 of the Code of Federal Regulations (19 C.F.R. Part 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Seth Mazze at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division